{"id":1290,"date":"2025-07-22T04:11:12","date_gmt":"2025-07-22T04:11:12","guid":{"rendered":"https:\/\/tranthihoa.infy.uk\/?p=1290"},"modified":"2026-01-08T09:24:20","modified_gmt":"2026-01-08T09:24:20","slug":"huong-dan-cach-ke-khai-bo-sung-dieu-chinh-thue-gtgt","status":"publish","type":"post","link":"https:\/\/tranthihoa.com\/index.php\/2025\/07\/22\/huong-dan-cach-ke-khai-bo-sung-dieu-chinh-thue-gtgt\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn c\u00e1ch k\u00ea khai b\u1ed5 sung \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf GTGT"},"content":{"rendered":"

1. Nguy\u00ean t\u1eafc k\u00ea khai b\u1ed5 sung \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf GTGT<\/strong>\u00a0<\/strong>( T\u1ea1i kho\u1ea3n 5 \u0111i\u1ec1u 9 Th\u00f4ng t\u01b0 28\/2011\/TT-BCT)<\/span><\/h4>\n
\n

– Sau khi h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf theo quy \u0111\u1ecbnh, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u00e1t hi\u1ec7n t\u1edd khai thu\u1ebf \u0111\u00e3 n\u1ed9p cho c\u01a1 quan thu\u1ebf c\u00f3 sai s\u00f3t, nh\u1ea7m l\u1eabn g\u00e2y \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u00ec \u0111\u01b0\u1ee3c k\u00ea khai b\u1ed5 sung v\u00e0 \u0111i\u1ec1u ch\u1ec9nh t\u1edd khai<\/p>\n

– T\u1edd khai thu\u1ebf b\u1ed5 sung \u0111\u01b0\u1ee3c n\u1ed9p cho c\u01a1 quan thu\u1ebf v\u00e0o b\u1ea5t c\u1ee9 ng\u00e0y l\u00e0m vi\u1ec7c n\u00e0o, nh\u01b0ng ph\u1ea3i tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf, thanh tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/p>\n

+\u00a0Nguy\u00ean t\u1eafc v\u00e0ng trong k\u00ea khai b\u1ed5 sung:\u00a0SAI \u0110\u00c2U S\u1eecA \u0110\u00d3<\/u>,\u00a0sai \u1edf k\u1ef3 t\u00ednh thu\u1ebf n\u00e0o th\u00ec\u00a0 quay l\u1ea1i \u0111\u00fang k\u1ef3 t\u00ednh thu\u1ebf \u0111\u00f3 \u0111\u1ec3\u00a0khai\u00a0b\u1ed5\u00a0sung. Sai \u1edf ch\u1ec9 ti\u00eau n\u00e0o t\u00ecm \u0111\u1ebfn \u0111\u00fang ch\u1ec9 ti\u00eau \u0111\u00f3, v\u00e0 s\u1eeda l\u1ea1i ch\u1ec9 ti\u00eau \u0111\u00f3 v\u1ec1 s\u1ed1 li\u1ec7u \u0111\u00fang.<\/p>\n

L\u01b0u \u00fd<\/u><\/strong>:<\/u>\u00a0C\u0103n c\u1ee9 theo Th\u00f4ng t\u01b0 219\/2013\/TT-BCT ng\u00e0y 01\/01\/2014 th\u00ec:<\/p>\n

– \u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra k\u00ea khai s\u00f3t: ph\u00e1t hi\u1ec7n thi\u1ebfu s\u00f3t \u1edf k\u1ef3 n\u00e0o th\u00ec ph\u1ea3i\u00a0k\u00ea khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh t\u1ea1i k\u1ef3 t\u00ednh\u00a0thu\u1ebf \u0111\u00f3 v\u00e0 ph\u1ea3i ch\u1ecbu ti\u1ec1n ch\u1eadm n\u1ed9p tr\u00ean s\u1ed1\u00a0thu\u1ebf\u00a0khai thi\u1ebfu (n\u1ebfu c\u00f3).<\/p>\n

– \u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o k\u00ea khai s\u00f3t: \u00a0kh\u00f4ng gi\u1edbi h\u1ea1n th\u1eddi gian k\u00ea khai, n\u1ebfu ph\u00e1t hi\u1ec7n thi\u1ebfu s\u00f3t trong qu\u00e1 tr\u00ecnh k\u00ea khai th\u00ec v\u1eabn \u0111\u01b0\u1ee3c\u00a0k\u00ea khai b\u1ed5 sung v\u00e0o th\u1eddi \u0111i\u1ec3m n\u00e0o c\u0169ng \u0111\u01b0\u1ee3c mi\u1ec5n l\u00e0 tr\u01b0\u1edbc khi c\u01a1 quan\u00a0thu\u1ebf c\u00f3 quy\u1ebft \u0111\u1ecbnh thanh ki\u1ec3m tra.<\/p>\n

2. H\u01b0\u1edbng d\u1eabn c\u00e1ch \u0111i\u1ec1u ch\u1ec9nh k\u00ea khai b\u1ed5 sung thu\u1ebf GTGT<\/strong><\/span><\/h4>\n

C\u00e1c l\u1ed7i sai s\u00f3t k\u1ebf to\u00e1n th\u01b0\u1eddng g\u1eb7p nh\u01b0 sau: k\u00ea khai th\u1eeba thi\u1ebfu h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra, k\u00ea khai th\u1eeba h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o hay ph\u1ea3i khai gi\u1ea3m h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o do h\u00f3a \u0111\u01a1n \u0111\u00f3 kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb, khai sai doanh thu, ti\u1ec1n thu\u1ebf, gi\u00e1 tr\u1ecb h\u00e0ng mua\u2026<\/p>\n

2.1 Ph\u00e1t hi\u1ec7n k\u00ea khai sai khi ch\u01b0a h\u1ebft h\u1ea1n n\u1ed9p t\u1edd khai.<\/u><\/strong><\/span><\/h5>\n

Khi ph\u00e1t hi\u1ec7n sai s\u00f3t, d\u00f9 l\u00e0 sai ti\u1ec1n thu\u1ebf hay sai s\u00f3t kh\u00f4ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ti\u1ec1n thu\u1ebf nh\u01b0ng c\u00f2n trong th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf th\u00ec kh\u00f4ng l\u1eadp t\u1edd khai b\u1ed5 sung m\u00e0 ch\u1ec9 c\u1ea7n l\u1eadp l\u1ea1i t\u1edd khai m\u1edbi (t\u1edd khai l\u1ea7n \u0111\u1ea7u ), \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u cho \u0111\u00fang r\u1ed3i n\u1ed9p l\u1ea1i.<\/p>\n

V\u00ed d\u1ee5:<\/u>\u00a0Ng\u00e0y 20\/4\/2018 c\u00f4ng ty Anpha n\u1ed9p t\u1edd khai thu\u1ebf GTGT Qu\u00fd 1\/2018. Nh\u01b0ng \u0111\u1ebfn ng\u00e0y 25\/04 ph\u00e1t hi\u1ec7n k\u00ea khai sai ti\u1ec1n thu\u1ebf<\/p>\n

Gi\u1ea3i ph\u00e1p<\/u><\/strong>:<\/u>\u00a0Ch\u1ec9 c\u1ea7n l\u1eadp l\u1ea1i t\u1edd khai qu\u00fd 1\/2018 cho \u0111\u00fang r\u1ed3i n\u1ed9p l\u1ea1i tr\u01b0\u1edbc ng\u00e0y 30\/04\/2018 ( Th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30 c\u1ee7a th\u00e1ng \u0111\u1ea7u ti\u00ean c\u1ee7a qu\u00fd ti\u1ebfp theo).<\/p>\n

L\u01b0u \u00fd: Ch\u1ecdn nh\u01b0 tr\u00ean h\u00ecnh v\u00e0 n\u1ed9p l\u1ea1i, kh\u00f4ng\u00a0 ch\u1ecdn t\u1edd khai b\u1ed5 sung<\/p>\n

2.2 Ph\u00e1t hi\u1ec7n k\u00ea khai sai khi \u0111\u00e3 h\u1ebft h\u1ea1n n\u1ed9p t\u1edd khai:<\/u><\/strong><\/span><\/h5>\n

Sau khi n\u1ed9p t\u1edd khai\u00a0m\u00e0 ph\u00e1t hi\u1ec7n sai s\u00f3t nh\u01b0ng \u0111\u00e3 h\u1ebft h\u1ea1n\u00a0n\u1ed9p\u00a0th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n nh\u1eefng c\u00f4ng vi\u1ec7c sau:<\/p>\n

B\u01b0\u1edbc 1<\/strong>:\u00a0V\u00e0o ph\u1ea7n m\u1ec1m HTKK\u00a0, click\u00a0ch\u1ecdn\u00a0\u201d k\u1ef3 k\u00ea khai sai\u201d\u00a0=>\u00a0ch\u1ecdn\u00a0t\u1edd\u00a0khai b\u1ed5 sung<\/p>\n

L\u01b0u \u00fd:\u00a0<\/strong>L\u1eadp \u0111\u01b0\u1ee3c t\u1edd khai b\u1ed5 sung th\u00ec ph\u1ea3i c\u00f3 d\u1eef li\u1ec7u c\u1ee7a t\u1edd khai l\u1ea7n \u0111\u1ea7u trong HTKK, c\u00e1c\u00a0 nguy\u00ean t\u1eafc l\u1ea5y d\u1eef li\u1ec7u k\u00ea khai b\u1ed5 sung:<\/p>\n

+ B\u1ed5 sung l\u1ea7n 1 => l\u1ea5y d\u1eef li\u1ec7u c\u1ee7a t\u1edd khai l\u1ea7n \u0111\u1ea7u<\/p>\n

+ B\u1ed5 sung l\u1ea7n 2 => l\u1ea5y d\u1eef li\u1ec7u c\u1ee7a t\u1edd khai b\u1ed5 sung l\u1ea7n 1<\/p>\n

+ B\u1ed5 sung l\u1ea7n n => l\u1ea5y d\u1eef li\u1ec7u c\u1ee7a t\u1edd khai b\u1ed5 sung l\u1ea7n n-1<\/p>\n

Sau \u0111\u00f3 b\u1ea5m ch\u1ecdn \u0111\u1ed3ng \u00fd, m\u00e0n h\u00ecnh s\u1ebd m\u1edf ra nh\u01b0 sau:<\/p>\n

B\u01b0\u1edbc 2:<\/strong>\u00a0\u0110i\u1ec1u ch\u1ec9nh c\u00e1c s\u1ed1 li\u1ec7u tr\u00ean\u00a0t\u1edd khai \u0111i\u1ec1u ch\u1ec9nh<\/u>:<\/p>\n

TH1: N\u1ebfu sai s\u00f3t l\u00e0 h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o:<\/strong><\/p>\n

K\u00ea khai \u0111i\u1ec1u ch\u1ec9nh t\u0103ng \/ gi\u1ea3m tr\u1ef1c ti\u1ebfp tr\u00ean 3 ch\u1ec9 chi\u00eau l\u00e0 [23], [24], [25]<\/p>\n

TH2: N\u1ebfu sai s\u00f3t l\u00e0 h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra:<\/strong><\/p>\n

K\u00ea khai \u0111i\u1ec1u ch\u1ec9nh t\u0103ng\/ gi\u1ea3m tr\u1ef1c ti\u1ebfp tr\u00ean c\u00e1c ch\u1ec9 ti\u00eau l\u00e0 [29] [30] [31] [32] [33] theo c\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t tr\u00ean h\u00f3a \u0111\u01a1n.<\/p>\n

V\u00ed d\u1ee5:<\/u>\u00a0V\u00e0o ng\u00e0y 24\/08\/2018 c\u00f4ng ty Anpha ph\u00e1t hi\u1ec7n ra t\u1edd h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o s\u1ed1 00589 ng\u00e0y 15\/06\/2018 c\u1ee7a C\u00f4ng ty Tr\u1ea7n Quang v\u1edbi s\u1ed1 ti\u1ec1n ch\u01b0a VAT l\u00e0 20.000.000 \u0111\u1ed3ng v\u00e0 thu\u1ebf VAT\u00a0 l\u00e0 2.000.000 \u0111\u1ed3ng kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb do s\u1eed d\u1ee5ng tr\u01b0\u1edbc ng\u00e0y th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n v\u00e0 ph\u00e1t hi\u1ec7n k\u00ea khai sai 1 t\u1edd h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra s\u1ed1 000059 ng\u00e0y 15\/06\/2018 s\u1ed1 ti\u1ec1n \u0111\u00fang doanh thu ch\u01b0a VAT l\u00e0 10.000.000 \u0111\u1ed3ng v\u00e0 thu\u1ebf VAT \u00a0l\u00e0 1.000.000 \u0111\u1ed3ng nh\u01b0ng k\u1ebf to\u00e1n \u0111\u00e3 k\u00ea khai ch\u01b0a VAT l\u00e0 100.000.000 \u0111\u1ed3ng, VAT l\u00e0 10.000.000 \u0111\u1ed3ng.<\/p>\n

Gi\u1ea3i ph\u00e1p:<\/strong><\/p>\n

– H\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o:<\/u>\u00a0\u0110i\u1ec1u ch\u1ec9nh tr\u1ef1c ti\u1ebfp tr\u00ean sheet t\u1edd khai \u0111i\u1ec1u ch\u1ec9nh v\u00e0 s\u1eeda l\u1ea1i\u00a0 s\u1ed1 li\u1ec7u k\u00ea khai sai th\u00e0nh s\u1ed1 li\u1ec7u k\u00ea khai \u0111\u00fang \u1edf c\u00e1c ch\u1ec9 ti\u00eau [23], [24], [25], c\u1ee5 th\u1ec3 k\u1ebft qu\u1ea3 sau \u0111i\u1ec1u ch\u1ec9nh nh\u01b0 sau:<\/p>\n

[23]: 1.860.000.000 – 20.000.000 = 1.840.000.000<\/p>\n

[24]:\u00a0\u00a0 186.000.000 – 2.000.000\u00a0\u00a0 =\u00a0\u00a0 184.000.000<\/p>\n

[25]:\u00a0\u00a0 186.000.000 – 2.000.000\u00a0\u00a0 =\u00a0\u00a0 184.000.000<\/p>\n

–\u00a0H\u00f3a \u0111\u01a1n \u0111\u1ea7u ra:<\/u>\u00a0\u0110i\u1ec1u ch\u1ec9nh tr\u1ef1c ti\u1ebfp tr\u00ean sheet t\u1edd khai \u0111i\u1ec1u ch\u1ec9nh v\u00e0 s\u1eeda l\u1ea1i\u00a0 s\u1ed1 li\u1ec7u k\u00ea khai sai th\u00e0nh s\u1ed1 li\u1ec7u k\u00ea khai \u0111\u00fang \u1edf c\u00e1c ch\u1ec9 ti\u00eau [32], [33], c\u1ee5 th\u1ec3 k\u1ebft qu\u1ea3 sau \u0111i\u1ec1u ch\u1ec9nh nh\u01b0 sau:<\/p>\n

[32]: 1.800.000.000 \u2013 90.000.000 = 1.710.000.000<\/p>\n

[33]:\u00a0\u00a0\u00a0 180.000.000 \u2013\u00a0 9.000.000 \u00a0=\u00a0\u00a0\u00a0 171.000.000<\/p>\n

B\u01b0\u1edbc 3:<\/strong>\u00a0Sau khi \u0111i\u1ec1u ch\u1ec9nh b\u1ea5m ch\u1ecdn \u201c Ghi\u201d \u0111\u1ec3 ph\u1ea7m m\u1ec1m t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u.<\/p>\n

B\u01b0\u1edbc 4:<\/strong>\u00a0M\u1edf t\u1edd gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung \u0111i\u1ec1u ch\u1ec9nh b\u1eb1ng c\u00e1ch \u1ea5n ch\u1ecdn sheet \u00a0\u201cKHBS \u201cph\u00eda d\u01b0\u1edbi, c\u1ea1nh t\u1edd khai \u0111i\u1ec1u ch\u1ec9nh.<\/p>\n

C\u00e1c b\u1ea1n ch\u1ec9 c\u1ea7n quan t\u00e2m \u0111\u1ebfn k\u1ebft qu\u1ea3 gi\u00e1 tr\u1ecb ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 li\u1ec7u \u0111i\u1ec1u ch\u1ec9nh v\u00e0 s\u1ed1 \u0111\u00e3 k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh \u1edf ch\u1ec9 ti\u00eau [40] v\u00e0 [43] nh\u01b0 sau:<\/p>\n

a. N\u1ebfu [40] > 0 : T\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u00a0GTGT ph\u1ea3i n\u1ed9p<\/em><\/p>\n

– Mang s\u1ed1 ti\u1ec1n \u0111\u00f3 \u0111i n\u1ed9p, k\u00e8m theo s\u1ed1 ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p ph\u1ea7n m\u1ec1m \u0111\u00e3 t\u00ednh \u1edf ph\u1ea7n B ( T\u00ednh s\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p )<\/p>\n

– Ngo\u00e0i ra kh\u00f4ng ph\u1ea3i k\u00ea khai ch\u1ec9 ti\u00eau [37], [38] \u1edf k\u1ef3 thu\u1ebf ph\u00e1t hi\u1ec7n sai.<\/p>\n

b. N\u1ebfu [40] < 0 : Gi\u1ea3m ti\u1ec1n thu\u1ebf GTGT ph\u1ea3i n\u1ed9p<\/em><\/p>\n

– T\u1ef1 theo d\u00f5i ri\u00eang b\u00ean ngo\u00e0i, n\u1ebfu k\u1ef3 sau ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u00ec tr\u1eeb \u0111i, tuy\u1ec7t \u0111\u1ed1i kh\u00f4ng \u0111\u01b0\u1ee3c cho v\u00e0o ch\u1ec9 ti\u00eau [38] \u1edf k\u1ef3 hi\u1ec7n t\u1ea1i, v\u00ec ch\u1ec9 ti\u00eau n\u00e0y ch\u1ec9 d\u00e0nh cho s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/p>\n

c. N\u1ebfu [43] > 0: T\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/em><\/p>\n

– Nh\u1eadp v\u00e0o ch\u1ec9 ti\u00eau [38] c\u1ee7a k\u1ef3 hi\u1ec7n t\u1ea1i<\/p>\n

d. N\u1ebfu [43] < 0: Gi\u1ea3m s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/em><\/p>\n

– Nh\u1eadp v\u00e0o ch\u1ec9 ti\u00eau [37] c\u1ee7a k\u1ef3 hi\u1ec7n t\u1ea1i<\/p>\n

– Theo nh\u01b0 VD tr\u00ean:<\/u>\u00a0<\/strong>th\u00ec s\u1ed1 li\u1ec7u k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh r\u01a1i v\u00e0o tr\u01b0\u1eddng h\u1ee3p ch\u1ec9 ti\u00eau [43] \u00a0>0 (7.000.000 >0 )<\/p>\n

S\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n sang k\u1ef3 sau l\u00e0 7.000.000 \u0111\u1ed3ng<\/p>\n

Nh\u1eadp v\u00e0o ch\u1ec9 ti\u00eau [38] : 7.000.000 \u0111\u1ed3ng c\u1ee7a Qu\u00fd 3\/2018<\/p>\n

B\u01b0\u1edbc 5:<\/strong>\u00a0Gi\u1ea3i tr\u00ecnh: k\u1ebf to\u00e1n gi\u1ea3i tr\u00ecnh v\u00e0o ph\u1ea7n l\u00fd do kh\u00e1c, cu\u1ed1i t\u1edd KHBS, l\u00fd do m\u00e0 c\u00e1c b\u1ea1n l\u00e0m sai<\/p>\n

Sau khi th\u1ef1c hi\u1ec7n xong, c\u00e1c b\u1ea1n k\u1ebft xu\u1ea5t file XML v\u00e0 n\u1ed9p l\u00ean c\u01a1 quan thu\u1ebf qua m\u1ea1ng \u0111i\u1ec7n t\u1eed.<\/em><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

1. Nguy\u00ean t\u1eafc k\u00ea khai b\u1ed5 sung \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf GTGT\u00a0( T\u1ea1i kho\u1ea3n 5 \u0111i\u1ec1u 9 Th\u00f4ng t\u01b0 28\/2011\/TT-BCT) – Sau khi h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf theo quy \u0111\u1ecbnh, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u00e1t hi\u1ec7n t\u1edd khai thu\u1ebf \u0111\u00e3 n\u1ed9p cho c\u01a1 quan thu\u1ebf c\u00f3 sai s\u00f3t, nh\u1ea7m l\u1eabn g\u00e2y \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn […]<\/p>\n","protected":false},"author":1,"featured_media":1329,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[141],"tags":[],"class_list":["post-1290","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-thue-gia-tri-gia-tang"],"_links":{"self":[{"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/posts\/1290","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/comments?post=1290"}],"version-history":[{"count":2,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/posts\/1290\/revisions"}],"predecessor-version":[{"id":1292,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/posts\/1290\/revisions\/1292"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/media\/1329"}],"wp:attachment":[{"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/media?parent=1290"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/categories?post=1290"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/tags?post=1290"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}